DCI CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DCI CONSULTING
Largest movements
- Tangible fixed assets -€10,536
down €10,536 (-37.8%), from €27,882 to €17,346
of which Furniture and vehicles: -€10,344
- Cash -€8,095
down €8,095 (-3.7%), from €218,923 to €210,828
mainly Contributions, distributions and other (-€38,018) and Current portion of long-term debt (-€9,661)
- Receivables within one year +€3,394
up €3,394 (+11.3%), from €30,138 to €33,532
of which Trade receivables: +€12,566
- Reserves -€11,393
down €11,393 (-4.7%), from €242,840 to €231,447
- Current portion of long-term debt -€9,661
no longer reported in 2025 (was €9,661)
- Tax, wage and social debts +€3,832
up €3,832 (+136%), from €2,808 to €6,640
- Gross operating margin -€24,004
down €24,004 (-34.9%), from €68,795 to €44,791
- Financial income +€3,505
up €3,505 (+803%), from €437 to €3,942
- Taxes -€1,167
down €1,167 (-9.5%), from €12,239 to €11,072
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,088 | €261,806 | -€17,282 | -6.2% |
| Fixed assets | 21/28 | €27,982 | €17,446 | -€10,536 | -37.7% |
| Tangible fixed assets | 22/27 | €27,882 | €17,346 | -€10,536 | -37.8% |
| Furniture and vehicles | 24 | €27,690 | €17,346 | -€10,344 | -37.4% |
| Other tangible fixed assets | 26 | €192 | - | -€192 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €251,105 | €244,360 | -€6,746 | -2.7% |
| Amounts receivable within one year | 40/41 | €30,138 | €33,532 | +€3,394 | +11.3% |
| Trade receivables | 40 | - | €12,566 | +€12,566 | |
| Other amounts receivable | 41 | €30,138 | €20,966 | -€9,172 | -30.4% |
| Cash at bank and in hand | 54/58 | €218,923 | €210,828 | -€8,095 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,044 | - | -€2,044 | |
| Total equity and liabilities | 10/49 | €279,088 | €261,806 | -€17,282 | -6.2% |
| Equity | 10/15 | €261,440 | €250,047 | -€11,393 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €242,840 | €231,447 | -€11,393 | -4.7% |
| Distributable reserves | 133 | €242,840 | €231,447 | -€11,393 | -4.7% |
| Amounts payable | 17/49 | €17,648 | €11,758 | -€5,889 | -33.4% |
| Amounts payable within one year | 42/48 | €17,648 | €11,758 | -€5,889 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €9,661 | - | -€9,661 | |
| Trade debts | 44 | €1,663 | €1,603 | -€60 | -3.6% |
| Suppliers | 440/4 | €1,663 | €1,603 | -€60 | -3.6% |
| Taxes, remuneration and social security | 45 | €2,808 | €6,640 | +€3,832 | +136% |
| Taxes | 450/3 | €2,808 | €6,640 | +€3,832 | +136% |
| Other amounts payable | 47/48 | €3,516 | €3,516 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,952 | €10,536 | -€416 | -3.8% |
| Other operating charges | 640/8 | €127 | €190 | +€63 | +50.1% |
| Non-recurring operating charges | 66A | €293 | - | -€293 | |
| Gross operating margin | 9900 | €68,795 | €44,791 | -€24,004 | -34.9% |
| Operating profit (loss) | 9901 | €57,423 | €34,065 | -€23,358 | -40.7% |
| Financial income | 75/76B | €437 | €3,942 | +€3,505 | +803% |
| Recurring financial income | 75 | €437 | €3,942 | +€3,505 | +803% |
| Financial charges | 65/66B | €654 | €309 | -€345 | -52.8% |
| Recurring financial charges | 65 | €654 | €309 | -€345 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €57,205 | €37,698 | -€19,508 | -34.1% |
| Income taxes | 67/77 | €12,239 | €11,072 | -€1,167 | -9.5% |
| Profit (loss) for the period | 9904 | €44,967 | €26,626 | -€18,341 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,967 | €26,626 | -€18,341 | -40.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.